Which of the Following Statements Regarding Income Sourcing Is Correct

Which of the following statements regarding income sourcing is correct?

A) Everything else equal, larger foreign-source income increases the foreign tax credit limitation for U.S. persons.
B) Everything else equal, larger foreign-source income decreases the foreign tax credit limitation for U.S. persons.
C) Everything else equal, changing foreign-source income has no impact on the foreign tax credit limitation for U.S. persons.
D) Everything else equal, larger U.S.-source income increases the foreign tax credit limitation for U.S. persons.